International Standardson AuditingiE 2012i

ThebookisoneofthepublicationsoftheInternationalFederationofAccountants.ItprovidesreferenceforthepreparationofChineseauditingstandards.AnnouncementsandstandardsoftheInternationalAuditandAssuranceStandardsBoard;auditing,review,assuranceandrelevantservicebusinessimplementedaccordingtointernationalstandards.Theseannouncementsdon'texceedtherequirementsoflocallawsandregulationsmadebyacountrytostandardizehistoricalfinancialstatementauditingorotherinformationassurancebusiness;auditorsshallobservetheserequirementswhenperformingbusinessinaccordancewithnationalstandardsofthecountry.Foracertainissue,iftherequirementsinlocallawsandregulationsaredifferentfromorcontradictorytotheprovisionsoftheInternationalAuditandAssuranceStandardsBoard,thebusinesscarriedoutaccordingtolocallawsandregulationsmaynotautomaticallysubjecttotheprovisionsoftheInternationalAuditandAssuranceStandardsBoard.ThebookincludesInternationalStandardonQualityControlandInternationalStandardsonAuditing,andisaninternationally-acceptedauditingstandard;Chineseauditingstandardsaregenerallypreparedwithreferencetothestandard.Wherein,InternationalStandardsonAuditinginclude36itemsandarecurrentlythemostauthoritativeauditingstandardsintheworld.